# 增值税计算器 2026 — China VAT 13% / 9% / 6%

Source page: https://valem.run/calculators/china/vat

China’s VAT Law, in force from 1 January 2026, keeps three rates — 13% on goods, 9% on transport, construction, real estate and listed staples, and 6% on other services — with 0% on exports, while small-scale taxpayers pay a 3% levy rate that is cut to 1% in 2026 and 2027.

**Tax year:** 2026

## How it is calculated

The **VAT Law of the PRC** (增值税法) took over from the 1993 interim regulations on **1 January 2026** and kept the rates. Article 10: **13%** on goods, processing and repair, and leasing of movable property; **9%** on transport, postal and basic telecoms, construction, real-estate leasing and sales, land-use rights and a listed set of staples — farm produce, utilities, books and newspapers, feed and fertiliser; **6%** on other services and intangible assets; **0%** on exported goods and on cross-border services and intangibles the State Council lists.

**Small-scale taxpayers** — annual taxable sales not over **5 million yuan** (article 9) — pay a 3% levy rate on sales without claiming input tax (article 11). From 1 January 2026 to 31 December 2027 that 3% is cut to **1%** for everything except selling or leasing real estate and transferring land-use rights (MOF/STA Announcement 2026 No. 10). Monthly sales that do not reach **100,000 yuan** (300,000 a quarter) pay nothing; at 100,000 or more, VAT is due on the whole amount, not the excess (article 23).

VAT is charged on the price **excluding** VAT (article 7), so to take it out of a 13% gross price divide by 1.13 — 1,130 yuan includes 130 of VAT. For an overseas seller the Chinese buyer withholds VAT at the rate on the sales amount (article 15); the page shows it as withheld by the buyer, not charged by the seller. Estimate, not tax advice.

## Worked example

With Amount of 1,000, this model computes VAT charged by the seller of 130 CNY.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount (CNY) | number |
| `direction` | This amount is | string |
| `category` | What is being sold | string |
| `annualTurnover` | Annual taxable sales (CNY) | number |
| `monthlySales` | Monthly sales (CNY) — small-scale taxpayers | number |
| `reverseCharge` | Overseas seller — the Chinese buyer withholds the VAT | boolean |

## Sources

- [VAT Law of the PRC (增值税法, in force 1 Jan 2026, 全文有效): art. 9 (small-scale: annual sales not over 5 million yuan), art. 10 (13% / 9% / 6% / 0%), art. 11 (3% levy rate), art. 15 (withholding), art. 23 (threshold, whole amount)](https://fgk.chinatax.gov.cn/zcfgk/c100009/c5237365/content.html) (checked 2026-10-31)
- [MOF and STA Announcement 2026 No. 10 (30 Jan 2026): part 1, threshold of 100,000 yuan of monthly sales; part 3(3)6, small-scale 3% reduced to 1%, 2026–2027, except real estate and land-use rights](https://fgk.chinatax.gov.cn/zcfgk/c102416/c5247434/content.html) (checked 2026-10-31)

## What this page claims

The Valem engine reproduces this model's formula through 12 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/china/vat.json
- Compute by URL: https://valem.run/calculators/china/vat.json?amount=1000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `china/vat`)